194E. Where any income referred to in section
115BBA is payable to a non-resident sportsman (including an athlete) who is
not a citizen of India or a non-resident sports association or institution, the
person responsible for making the payment shall, at the time of credit of such
income to the account of the payee or at the time of payment thereof in cash or
by issue of a cheque or draft or by any other mode, whichever is earlier,
deduct income-tax thereon at the rate of ten per cent.]